HUBT]NGAN ANTARA VARIABEL DEMOGRAFI DENGAN PENGAMBILAN KEPUTUSAN ETIS AUDITOR PADA KANTOR PERWAKILAN BADAN PEMERIKSA KEUANGAN RI

Abstract

Decision-making is related to the duties and functions of the ouditor at the Audit Board of the Republic of Indonesia (BPK RI), especially with regard to the assignment of auditors in the examination of both the Finoncial Statements, as well as other checlx. Auditors' ethical decision mdcing can be inJluenced by many things, in this study the demographic variables (gendea educational background, work experience, the size of the ffice, and work units) are factors known to be related to ethical decision making BPK auditors. This resecrch is motivated by the lack of confidence in the results of the examination conducted by BPK anditors caused cases of violation of professiorul ethics. The purpose of the study is to examine the relotionship between demographic variables on ethical decision making BPK auditors. Resecnch conducted on antditors in seven ffices of BPK. Total sample was 224 people total. This study uses primary data in the torm of o questionnaire. Testing techniques independent t-test arnlysis, one-wqy ANOVA, MANOVA, and repeated meastres MANOVA was used to prove the research hypothesis. The test results showed the rewh that there is no relationship between demographic variables BPK mditors to ethical decision making. The lack of relationship between demographic variables with ethical decision maHng BPK auditors due to the principles of independence, integrity, and pofessiornlism and the drafiing of State Auditing Standords (SPKN) which is used as a guideline BPK auditors in performing the mtdit task.